The legal process of settling the estate of a deceased person is known as probate and is handled through the courts. The first step is the appointment of the personal representative of the estate (if the decedent had a Will, this person is called the Executor). The personal representative is charged with gathering all of the assets of the decedent, identifying and paying the decedent's debts, including taxes, paying necessary administrative expenses, and then distributing the remaining assets to the beneficiaries under the Will or intestacy laws, if the decedent died without a Will. Along the way, a detailed inventory of probate assets must be prepared and filed with the Court (and assigning proper values to the assets), followed by detailed accountings with supporting documentation for the Court's audit. Probate proceedings can sometimes be avoided or simplified through use of a summary administration, small estates procedure, or through the establishment and proper funding of a Revocable Living Trust during the decedent's lifetime.